Time and Effort Reporting Policy and Procedures

As a condition of receiving federal funding, Clark University is required to
certify the time and effort that employees spend on federally funded projects.
Our sponsors require verification that the personnel commitment indicated in a
funded proposal is being fully met in accordance with the conditions of the
award. To this end, the
Office of
Management and Budget (OMB) Circular A-21 – Cost Principles for Educational
Institutions requires personnel activity reports which “reflect an after the
fact reporting of the percentage distribution of activity of employees.” The
University’s time and effort reporting procedures provide this verification of
employee effort on projects funded by not only the Federal government, but also
state and local government agencies, organizations, and corporate and foundation
sponsors.

Failure to comply with time and effort reporting requirements could result in
financial penalty or other sanction from our sponsors, as well as harm to the
University’s reputation thereby putting future awards at risk.

Procedures for Time and Effort Reporting

At the end of each academic term, the Office of Sponsored Programs and
Research (OSPR) prepares Time and Effort Reports for all individuals who received
salary from a grant during that period. These reports—Individual Personnel
Activity Reports (IPAR)—are forwarded to the Principal Investigators (PIs).

The PI is responsible for:

Distributing the IPAR forms to all personnel who are funded on their
grant

Certifying/signing their own IPAR form, as well as obtaining the
signature of their Department Chair or Co-PI on the PI’s form

Ensuring that all IPAR forms are returned to OSPR within 10 business
days of receiving the forms

Distribution/Reporting

Time and Effort Period

Distribution

June - August

Mid-September

September - December

Mid-January

January - May

Mid-June

Federal regulations require that the University be audited annually and these
reports are randomly reviewed to insure compliance for all grants. If effort
reports are not completed and returned in a timely manner, federal funding may
be revoked and alternative funding sources may be required. In the unlikely
event that this is the outcome of an audit, the PIs will be asked to coordinate
with the Dean of Research to investigate alternatives for
funding the lost revenue.